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As per the above discussion, we find ARA application filed by the applicant is infructuous and hence the questions raised in the application are not answered.

Shanti Prime Publication Pvt. Ltd.

Works Contract — this Hon'ble Authority may issue its ruling (/s) on the following questions:

(a) Whether the terms of the NIT, in particular its self-styled description as 'lump sum turnkey contract, renders it as a 'works contract as understood under the GST law?

(b) In the event the answer to (a) is in the affirmative, does it imply that each and every supply made to ONGC under the contract would be subject to rate of tax as applicable to a 'works contract?

(c) In the event the answer to (a) is in the affirmative;

(A) Will the position change if the members of the consortium raise distinct invoices and ONGC also pays directly to the members?

(B) Can it be said that in such circumstances the individual invoices will not be affected by the overall description as a 'works contract'?

(d) In the event the answer to (a) is in the affirmative and only one single rate of tax applies to the entire contract, can the members of the claim rate of tax in terms of Notification No. 39/2017 - Integrated Tax (Rate) dated 13.10.2017?

(e) In the given facts of the instant application, can the member of the consortium 16. Supplying goods alone claim concessional rate of tax of 5% in terms of Notification No. 3/2017-Integrated Tax (Rate) dated 28.06.2017?

Held that—
we find ARA application filed by the applicant is infructuous and hence the questions raised in the application are not answered.—Technip Uk Limited, In Re… [2019] 08 TAXLOK.COM 099 (AAR-Maharashtra)

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